Older motor vehicles and other aspects within the proposal of environmental tax in the Czech Republic
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F13%3A00210324" target="_blank" >RIV/62156489:43110/13:00210324 - isvavai.cz</a>
Výsledek na webu
<a href="http://dx.doi.org/10.11118/actaun201361072033" target="_blank" >http://dx.doi.org/10.11118/actaun201361072033</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun201361072033" target="_blank" >10.11118/actaun201361072033</a>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Older motor vehicles and other aspects within the proposal of environmental tax in the Czech Republic
Popis výsledku v původním jazyce
The article deals with theoretical and practical aspects of introducing environmental road tax for motor vehicles registered in the Czech Republic. The article analyses requirements to be met by this type of tax and reviews its functions. Further it analyses practical aspects in the sense of existence of data that is needed for accomplishing the task to find an ideal form of environmental tax. Based on these foundations, the authors identified a suitable model of taxation of motor vehicles registered in2000 and after. Another aim was finding proper variables as regards the need of calculation of theoretical emission data in motor vehicles registered in the Czech Republic before 2000. The proposed model is expected to use emission limits as declared intechnical documentation of motor vehicles registered after 2000 and theoretical limits calculated by means of variables of engine capacity and time in older motor vehicles despite the fact that these variables provide explanation for the
Název v anglickém jazyce
Older motor vehicles and other aspects within the proposal of environmental tax in the Czech Republic
Popis výsledku anglicky
The article deals with theoretical and practical aspects of introducing environmental road tax for motor vehicles registered in the Czech Republic. The article analyses requirements to be met by this type of tax and reviews its functions. Further it analyses practical aspects in the sense of existence of data that is needed for accomplishing the task to find an ideal form of environmental tax. Based on these foundations, the authors identified a suitable model of taxation of motor vehicles registered in2000 and after. Another aim was finding proper variables as regards the need of calculation of theoretical emission data in motor vehicles registered in the Czech Republic before 2000. The proposed model is expected to use emission limits as declared intechnical documentation of motor vehicles registered after 2000 and theoretical limits calculated by means of variables of engine capacity and time in older motor vehicles despite the fact that these variables provide explanation for the
Klasifikace
Druh
J<sub>x</sub> - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
CEP obor
AE - Řízení, správa a administrativa
OECD FORD obor
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Návaznosti výsledku
Projekt
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Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2013
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
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Svazek periodika
61
Číslo periodika v rámci svazku
7
Stát vydavatele periodika
CZ - Česká republika
Počet stran výsledku
11
Strana od-do
2033-2043
Kód UT WoS článku
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EID výsledku v databázi Scopus
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